TINGKAT PEMAHAMAN TERHADAP SAK ETAP: STUDI EMPIRIS PADA MAHASISWA YANG BERASAL DARI SMK DAN SMA
Abstract: The main objective
of the research is to prove level of the understanding toward accounting
principle in the SAK Etap of Accounting students of STIESIA Surabaya based on
their previous study that is from vocational study or from general study. The
Population of the research is the Accounting students of Stiesia who are
assigned at semester 3 on academic year of 2011/2012. The instrument of
collecting data is questioner, which is used to reveal variable of recognition,
measurement and reporting of understanding SAK Etap concept. Each instrument
has been tasted and it fulfills the term of validity and reliability. Based on
the Levene test toward 86 students with various background studies, there is no
different significantly level the understanding of recognition, measurement,
and reporting of understanding SAK concept.
Penulis: Fidiana
Kode Jurnal: jpakuntansidd110226
